The 12 papers collected here, which were originally presented at a September 2009 conference held in Madrid and organized by FUNCAS and UNICAJA, will be of interest to economists, tax lawyers,
and policy makers. Tax policy issues are covered, as well as challenges in tax administration and enforcement, the design of sub-national taxes, and the analysis of the political economy of
taxation. Some specific subjects examined include direct versus indirect taxation, corporate income taxes in a globalized world, and wealth transfer taxation. Other topics include the economics
of excise taxation, environmental taxation, and financing subnational governments with decentralized taxes. The final chapter asks whether research by economists can actually influence the
shape and future of tax systems, or whether policy makers will always wield more influence. Albi is affiliated with Complutense University Madrid, Spain. Martinez-Vazquez is affiliated with
Georgia State University. Annotation 穢2012 Book News, Inc., Portland, OR (booknews.com)
